Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
| dc.citation.epage | 215 | |
| dc.citation.issue | 38 | |
| dc.citation.journalAbbreviatedTitle | ecos.econ. | eng |
| dc.citation.journalTitle | Ecos de Economía: A Latin American Journal of Applied Economics | eng |
| dc.citation.spage | 185 | |
| dc.citation.volume | 18 | |
| dc.contributor.affiliation | Universidad Jorge Tadeo Lozano | spa |
| dc.contributor.author | Castañeda Rodríguez, Víctor Mauricio | spa |
| dc.date | 2014-06-30 | |
| dc.date.accessioned | 2015-11-30T15:57:14Z | |
| dc.date.available | 2015-11-30T15:57:14Z | |
| dc.date.issued | 2014-06-30 | |
| dc.description | This paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, but also because of the compensation effect for taxpayers, particularly for those with a lower income -- Evidence on the structure determinants and tax pressure using data for the 1970-2010 period is also presented, its temporal dependence is highlighted and the effect of adopted tax reforms is considered | |
| dc.description | Este documento, mediante un estudio de caso para Colombia sugiere que el gasto público social facilita el incremento de la participación de los impuestos indirectos como el IVA en el recaudo, no solo por el esfuerzo fiscal que requiere su financiación, sino también por el efecto de compensación que significa para los contribuyentes, particularmente aquellos de menores ingresos -- Asimismo, se presenta evidencia acerca de los determinantes de la estructura y presión tributaria empleando datos del periodo 1970-2010, se resalta su dependencia temporal y se considera el efecto de las reformas tributarias aprobadas | |
| dc.format | application/pdf | |
| dc.identifier.issn | 1657-4206 | |
| dc.identifier.uri | http://hdl.handle.net/10784/7812 | |
| dc.language.iso | spa | spa |
| dc.publisher | Universidad EAFIT | spa |
| dc.relation.ispartof | Ecos de Economía: A Latin American Journal of Applied Economics; Vol 18, No 38 (2014); 185-215 | eng |
| dc.relation.isversionof | http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2518 | |
| dc.relation.uri | http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2518 | |
| dc.rights.accessrights | info:eu-repo/semantics/openAccess | eng |
| dc.rights.local | Acceso abierto | spa |
| dc.source | instname:Universidad EAFIT | |
| dc.source | reponame:Repositorio Institucional Universidad EAFIT | |
| dc.source | Ecos de Economía: A Latin American Journal of Applied Economics; Vol 18, No 38 (2014); 185-215 | eng |
| dc.subject | H20 | |
| dc.subject | H29 | |
| dc.subject | O54 | |
| dc.subject.keyword | Value-added tax | |
| dc.subject.keyword | Expenditures, public | |
| dc.subject.lemb | REFORMA TRIBUTARIA | |
| dc.subject.lemb | IMPUESTO AL VALOR AGREGADO | |
| dc.subject.lemb | GASTOS PÚBLICOS | |
| dc.title | Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case | eng |
| dc.title | El gasto social como factor que favorece una mayor dependencia del IVA. Un análisis para el caso colombiano | spa |
| dc.type | info:eu-repo/semantics/article | eng |
| dc.type | info:eu-repo/semantics/publishedVersion | eng |
| dc.type | article | eng |
| dc.type.local | Artículo | spa |